[Bug debug/81936] ICE in dwarf2out_die_ref_for_decl, at dwarf2out.c:5543

["vries at gcc dot gnu.org" <gcc-bugzilla at gcc dot gnu dot org>]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=81936

--- Comment #6 from Tom de Vries <vries at gcc dot gnu.org> ---
> what failed to properly set its parent?

dwarf2out_early_finish contains:
...
  /* Do not generate DWARF assembler now when not producing LTO bytecode.  */
  if (!flag_generate_lto)
    return;
...
and this is triggered, so we never get to:
...
  /* Stick a unique symbol to the main debuginfo section.  */
  compute_comp_unit_symbol (comp_unit_die ());
...

The if condition should probably test for flag_generate_offload as well.